Guide with all critical questions – responses for the integration of taxpayers in new fixed arrangement of 24 – 48 doses in order to settle their debts issued by Independent Revenue Authority (Principle of authorization)…….
Note that, today taxpayers have the ability to settle their debts to up 24 doses in the case of regular debts (VAT, income tax, ENFIA etc.) and to 48 monthly installments for extraordinary debts (inheritance tax). Debts that can be included in the arrangement can be included when 01/11/2019 were not in adjustment, but had previously been subject to their fixed arrangement 12 or 24 doses and it was lost or had been subject to the old fixed arrangement after 1 November 2019 which, however, they lost.
In detail, the questions- responses of AADE for the fixed regulation are the following:
1. Which debts are subject to regulation?;
– the total of the confirmed and overdue debts to the Tax Authorities. / Control Centers, in accordance with the Public Revenue Collection Code and the Tax Procedure Code, which at the time of submission of the application have not been legally settled by suspension of payment for any reason, or other regulation of partial payment by law or court decision, or temporary order.
– certified non-overdue, on the date of submission of the application for inclusion, debts or installments of debts and
– the certified and overdue, on the date of submission of the application for inclusion, debts that are suspended.
– debts, which after 1/11/2019 and even 25/02/2020 have been subject to the regulation of subpar. A2 of law 4152/2013 or in the regulation of the article 43 of K.F.D., whose terms are met. In this case, debts are deemed to have been settled for the first time.
2. Who are excluded from the subordination to the regulation;
– Debtors convicted of tax evasion crimes even in the first instance. Debtors who have been acquitted at the time of inclusion in the arrangement may be subject to the arrangement..
– Debts, which according to the provisions of other laws cannot be regulated (B.C. Fri.. 2 of Article. 22 of law 4002/2011 (Α΄180) on the recovery of State aid granted through the establishment of special tax-free reserves).
– Debts that had been subject to any legislation which during the 1.11.2019 was in force even if the above settings were lost after 1.11.2019.
3. What are the conditions for joining the regulation?;
– Debtors must have submitted income tax returns and tax returns of the added value of the last five years by the date of the application. (on time or late).
– The remaining overdue debts of the applicant which are not subject to the regulation of the present must have been paid or settled in a lawful manner. (with another payment arrangement or suspension).
– For total principal debts in excess of their amount 50.000 Euros should be provided with data on the temporary financial weakness and the possibility of compliance with the terms of the regulation, with a signature for their verification and certification by an independent appraiser (certified auditors - accountants, tax accountants and holders of a license to practice law). For total principal debts in excess of their amount 150.000 euro, In addition to complying with the conditions set forth in the preceding paragraph, additional collateral or collateral or collateral security for all of them is required.. Independent appraiser will determine the value of the security offered.
4. In how many installments can the debts be settled?;
– From 2 until 48, in the case of debts certified by inheritance tax, from tax audit as well as for non-tax debts.
– From 2 until 24 for all other debts.
– Debts certified in favor of a foreign government may be settled in up to 24 doses.
– The number of installments determined by the tax administration for debts regulated in up to forty-eight monthly installments may not be less than twenty-four under the limit of the minimum monthly installment amount. (30€). Of course the debtor can choose to repay in less than twenty-four monthly installments.
5. What does the number of doses depend on?;
– In order to be included in the settlement of debts that are settled in up to twenty-four installments, the viability of the settlement must be proven.. Sustainability is presumed from the data stated in the responsible declaration. In each case, the limit of the minimum monthly installment applies.
– The number of installments of the settlement for debts settled in up to 48 installments are determined on the basis of the debtor's repayment capacity, under the limit of the minimum monthly installment rate, as follows:
– For natural debtors the number of installments is determined based on the average of their total income, in any way and if this has been determined, in the last three tax years prior to the application for regulation, or the total income of the immediately preceding tax year from the date of application for the arrangement, if this is higher than average, and height adjustable debt. In the event that the debtor was not required to file an income tax return for any of the tax years taken into account in determining repayment capacity, or has submitted zero statements for all those years, the maximum number of doses is given, under the limit of the amount of the minimum monthly installment.
– For debtors legal entities or legal entities, the number of installments is determined based on the average total gross revenue, in any way and if they have been identified, of the last three before applying for tax adjustment, or the total gross income of the immediately preceding tax year from the date of application for inclusion in the regulation, provided that they are greater than average, and height adjustable debt.
– For legal entities or non-profit legal entities, public or private law, the total is taken into account (taxable or exempt) income. In the event that for all tax years on the basis of which the debtor's ability to repay is determined, zero income tax returns have been submitted or there has been no obligation to file a return due to a newly established legal entity and no deadline for submitting an application for income tax return. setting, the maximum number of doses is given, under the limit of the amount of the minimum monthly installment. If the legal entity or legal entity has stopped working, total gross income is calculated as the gross income for the calculation of the number of installments, of the tax year of cessation of work. In the event that the legal entity or legal entity has ceased operations beyond five years prior to the submission of an application for inclusion in the regulation, not including the year of application, the maximum number of doses is given.
6. Where can I find the Debt Settlement ID;
From the menu: RHYTHMS / 2. View Request, select the type and year of configuration and the corresponding settings you have submitted are displayed.. Then select "Request View" of the setting. The Debt Settlement ID is displayed on the last line of the printout. (T.R.O.).
7. I applied and did not pay within three working days. What to do;
You can apply for a new arrangement and pay with the new T.R.O.. within three (3) working days from the submission of your application to a collection agency.
8. Where and when do I pay the down payment or installments of my arrangement;
The first installment or the advance in case of a second adjustment, is paid to the Collection Agencies within three working days from the day of submitting the application with the Regulated Debt ID (T.R.O.). The next installments are paid with the same T.P.O.. until the last working day of the following months.
9. I can settle some of the optional debts, through the electronic application;
A: There is an option to adjust, a single dose or more than one dose, from the categories:
B: Total balance of overdue installments other than those already under legal regulation or partial payment facility and
C: Total balance of overdue installments suspended.
10. What is the minimum dose?;
The minimum installment amount is 30 euro.
11. When is the setting lost and what are the consequences?;
The setting is lost, consequently the obligatory immediate payment of the balance of the debt according to the data of the certificate and the immediate pursuit of its collection with all the measures provided by the current legislation., if the borrower:
– He does not pay a single installment of the arrangement on time,
– does not pay any overdue installment of the arrangement with the corresponding surcharge (15%) until the due date of the next installment,
– does not submit income tax and value added tax returns, throughout the period of settlement of the payment of his debts and until their repayment,
– he is not aware of his debts (individual and liability debts, co-responsibility) from the date of submission to the regulation and after, (regardless of the tax Administration service to which they have been certified),
– has submitted inaccurate or incomplete data, In order to obtain the setting. Incomplete means not submitting the necessary or any additional requested information or information..
12. How to calculate the interest with which the regulation is charged;
For debts that are settled in up to twelve monthly installments, Interest is calculated on the basis of the last published average annual interest rate on loans in euros without a fixed duration of mutual accounts granted by all Credit Institutions in Greece to non-financial corporations, as published by the Bank of Greece (Publications / Economic Situation Statistical Bulletin), more than twenty-five centimeters of a percentage point (0,25%), calculated annually.
For debts that are settled in more than twelve monthly installments, the interest rate of the above case on the basis of which the interest is calculated, is increased by one and a half percentage points (1,5%). This interest is calculated annually and remains constant throughout the settlement..
In case of loss and inclusion of the same debts in the regulation for the second time by the same debtor, the above interest rates, increase by one and a half (1,5) percentage unit.
13. I had a regulation that was in force on 01/11/2019 and has been lost today. What can I do;
You cannot incur the remaining debts of the lost arrangement that was in force on 01/11/2019, in this setting. However, you have the ability to adjust your debts based on n. 4174/2013. These debts should, as long as they are not suspended from collection, to be repaid.